دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

کارایی نسبی مدیریت و تاثیر آن بر سیاست تقسیم سود

نوع مقاله : مقاله پژوهشی

نویسندگان
لیلا نگهبان
سیدحسین حسینی
اعظم حسینی
گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران
10.22034/jmaak.2027.24390
چکیده
هدف تحقیق حاضر کارایی نسبی مدیریت و تاثیر آن بر سیاست تقسیم سود می باشد که این پژوهش از نوع کاربردی بوده از لحاظ روش انجام از نوع تحقیقات همبستگی می باشد . و از نظر بعد زمانی، پس رویدادی است جامعه آماری این پژوهش شرکت های پذیرفته شده در بورس اوراق بهادار می باشد که با بهره مندی از روش نمونه گیری از نوع حذفی وبصورت حذفی سیستماتیک با اعمال شرایط انتخاب نمونه، تعداد 132 شرکت نمونه برای دورة زمانی 1392-1400 انتخاب شد. برای تحلیل اطلاعات و آزمون فرضیه ها از تحلیل رگرسیون چند متغیره و آزمون همبستگی از طریق نرم افزار آماری Eviews و spss ، استفاده شده است. برای سنجش کارایی نسبی مدیریت از تحلیل پوششی داده ها استفاده شده است که نتایج نشان می دهد کارایی نسبی تاثیر منفی و معنی داری بر عدم پرداخت نقدی تقسیم سود دارد. هم چنین نتایج نشان می دهد که کارایی نسبی مدیریت در ایجاد جریان نقد عملیاتی بر سود سهام مصوب تاثیر معنی دار و مثبت دارد.
کلیدواژه‌ها
کارایی نسبی مدیریت
جریان نقد عملیاتی
تقسیم سود
تحلیل پوششی داده

عنوان مقاله English

Relative efficiency of management and Dividend policy

نویسندگان English

Leila Negahban
Seyed Hosein Hoseiny
سید حسین Shokri
Department of Accounting, Ka.C., Islamic Azad University, Karaj, Iran.
چکیده English

The aim of the current research is the relative efficiency of management and its impact on the profit sharing policy, which is an applied research, and in terms of its method, it is a correlational research. And in terms of the time dimension, then it is an event. The statistical population of this research is the companies accepted in the stock exchange, which by benefiting from the elimination sampling method and the systematic elimination method by applying the sample selection conditions, there are 132 sample companies for the period of time. 2013-2021 was selected. To analyze data and test hypotheses, multivariate regression analysis and correlation test were used through statistical software Eviews and spss. Data coverage analysis has been used to measure the relative efficiency of management, and the results show that relative efficiency has a negative and significant effect on the non-payment of cash dividends. Also, the results show that the relative efficiency of management in creating operating cash flow has a significant and positive effect on the approved dividend.

کلیدواژه‌ها English

relative efficiency of management
operating cash flow
Dividend policy
data coverage analysis

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